Оформил: DeeCo

uses ShellAPI;

procedure TForm1.Button1Click(Sender: TObject);
var
  ic: TIcon;
  i, count: integer;
  w: integer;
begin
  if OpenDialog1.Execute = false then
    Exit;
  Form1.Canvas.FillRect(Form1.Canvas.ClipRect);
  count := ExtractIcon(Application.Handle,
    PChar(OpenDialog1.FileName), -1);
  ic := TIcon.Create;
  w := Form1.Width div 32;
  for i := 0 to count - 1 do
  begin
    ic.Handle := ExtractIcon(Application.Handle,
      PChar(OpenDialog1.FileName), i);
    Form1.Canvas.Draw(32 * (i mod w), 32 * (i div w), ic);
  end;
  ic.Destroy;
end;